https://www.taxtmi.com/caselaws?id=215240 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the assessee, allowing them to utilize cenvat credit for paying service tax on GTA services. The Tribunal held that the consignor or consignee's liability to pay service tax did not preclude the assessee from using cenvat credit, as the service tax payment was eligible for credit utilization. The decision was supported by previous Tribunal judgments and a similar ruling by the High Court of Karnataka. The Revenue's appeals were dismissed based on established legal interpretations and precedents. en-us Thu, 08 Dec 2011 00:00:00 +0530 Tue, 17 Nov 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215240 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the assessee, allowing them to utilize cenvat credit for paying service tax on GTA services. The Tribunal held that the consignor or consignee's liability to pay service tax did not preclude the assessee from using cenvat credit, as the service tax payment was eligible for credit utilization. The decision was supported by previous Tribunal judgments and a similar ruling by the High Court of Karnataka. The Revenue's appeals were dismissed based on established legal interpretations and precedents. Case-Laws Service Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215240